F-D Oil Co. v. Commissioner of Revenue

OPINION

BLATZ, Justice.

Relators appeal a tax court judgment affirming orders of the Commissioner of Reve nue assessing additional income taxes and statutory fraud penalties against relators. The Minnesota Tax Court held that relators had the burden of proof regarding whether a fraud penalty should be assessed pursuant to Minn.Stat. § 289A.60, subd. 6 (1996) and held that the commissioner properly assessed both the additional income taxes and fraud penalties. We affirm.

In June 1994, the commissioner issued three orders assessing relators F-D Oil Company, John and Jill Fleming, and Robert and…